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2016 (9) TMI 373 - CESTAT NEW DELHI

2016 (9) TMI 373 - CESTAT NEW DELHI - TMI - Valuation - includability - airport tax and passenger service fee in the assessable value of the services - transport of passenger services by Air embarking in India for International Journey - Held that:- the issue stands covered by the Tribunal in the case of M/s Continental Airlines Inc. Vs CST, New Delhi [2015 (7) TMI 1079 - CESTAT NEW DELHI] wherein it was held that the airport taxes as also the passenger service fees collected by the airlines on .....

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in favour of appellant with consequential reief - Service Tax Appeal No. 384 of 2010 with Service Tax Misc. Application No. 50328 of 2015 - Final Order No. 53049/2016 - Dated:- 11-8-2016 - Smt. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) For the Appellant : Ms. Prinka Rathi, Adv. For the Respondent Ms. Suchitra Sharma DR ORDER The appellant is engaged in providing transport of passenger services by Air embarking in India for International Journey and were duly .....

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uired to include the airport tax and passenger service fee in the assessable value of the services being provided by them, proceedings were initiated resulting in passing of the present impugned order confirming service along with confirmation of interest and imposition of penalties. 3. Hence the present appeal. 4. Both sides agree that the issue stands covered by the Tribunal in the case of M/s Continental Airlines Inc. Vs CST, New Delhi reported as 2015-TIOL-1481-CESTAT-DEL. Its stand held tha .....

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